https://www.taxtmi.com/caselaws?id=340378 The Tribunal upheld the CIT(A)'s decision, ruling that payments made by the assessee to Harvesting Gang Labours (HGL) and transporters on behalf of farmers were not subject to TDS under Section 194C. The payments were considered part of the purchase price of sugarcane and were not claimed as the assessee's expenditure. Since the farmers' income was exempt from tax, Section 194C did not apply. The Revenue's appeals were dismissed, and the judgment was delivered on 9th December 2016. en-us Fri, 09 Dec 2016 00:00:00 +0530 Tue, 21 Mar 2017 08:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340378 The Tribunal upheld the CIT(A)'s decision, ruling that payments made by the assessee to Harvesting Gang Labours (HGL) and transporters on behalf of farmers were not subject to TDS under Section 194C. The payments were considered part of the purchase price of sugarcane and were not claimed as the assessee's expenditure. Since the farmers' income was exempt from tax, Section 194C did not apply. The Revenue's appeals were dismissed, and the judgment was delivered on 9th December 2016. Case-Laws Income Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340378